{"id":63302,"date":"2026-07-31T16:34:33","date_gmt":"2026-07-31T11:04:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rosha-alloys-p-ltd-v-dy-cit-2025-127-itr-76-175-taxmann-com-622-chd-trib\/"},"modified":"2026-07-31T16:34:33","modified_gmt":"2026-07-31T11:04:33","slug":"rosha-alloys-p-ltd-v-dy-cit-2025-127-itr-76-175-taxmann-com-622-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rosha-alloys-p-ltd-v-dy-cit-2025-127-itr-76-175-taxmann-com-622-chd-trib\/","title":{"rendered":"Rosha Alloys P. Ltd. v. Dy. CIT (2025) 127 ITR 76 \/ 175 taxmann.com 622 (Chd.)(Trib.)"},"content":{"rendered":"<p>The Assessing Officer estimated unaccounted production and sales solely on the basis of higher electricity consumption. The Tribunal held that fluctuations in electricity consumption within a reasonable range could not, by themselves, justify estimation of unaccounted production in the absence of any evidence of purchases or sales outside the books. The addition was deleted. <strong>(<\/strong>AY. 2018-19, 2019-20 &amp; 2020-21).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A: Unexplained money-Unaccounted production-Estimation based on variation in electricity consumption-No evidence of unaccounted purchases or sales-Addition deleted.[S. 132] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-63302","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gt0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63302","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=63302"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63302\/revisions"}],"predecessor-version":[{"id":63303,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63302\/revisions\/63303"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}